PALMEDIUM SIGNALOPERATIONAL10-K

PAL completed several acquisitions and corporate reorganizations while expanding its fleet operations, though with substantially higher administrative expenses.

The company has been actively acquiring complementary businesses (Auto Transport Group and Utah Truck Trailer Repair) and converting subsidiaries to LLC structures, suggesting ongoing consolidation and optimization efforts in the auto transport industry. The fleet expansion from roughly 845 to 800 owned assets appears to reflect a strategic shift toward more efficient operations, while the increase in outstanding shares indicates equity-based financing activities.

Comparing 2026-03-31 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

PAL's financial profile shows mixed operational signals with accounts receivable growing modestly by 12.8% to $42.2M, suggesting increased business activity. However, SG&A expenses expanded substantially from $3.4M to $5.6M, likely reflecting integration costs from recent acquisitions and corporate restructuring activities. Current liabilities increased meaningfully by 21.4% to $63.9M, which combined with the higher administrative costs, suggests the company is managing increased operational complexity during its growth phase.

FINANCIAL STATEMENT CHANGES
SG&A Expense
P&L
+62.3%
$3.4M$5.6M

SG&A up 62.3% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Current Liabilities
Balance Sheet
+21.4%
$52.6M$63.9M

Current liabilities rose 21.4% — increased short-term obligations, watch current ratio.

Accounts Receivable
Balance Sheet
+12.8%
$37.4M$42.2M

Receivables grew 12.8% — monitor days sales outstanding for collection efficiency.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
As of March 25, 2026, the registrant had 27,725,314 shares of common stock outstanding.
(which converted to Delta Automotive Services, LLC in an F-reorganization on April 29, 2024), doing business as Delta Auto Transport ( Delta ), (ii) Deluxe Auto Carriers, Inc.
Each of Deluxe, Sierra, Proficient Transport and Tribeca converted into a limited liability company on December 31, 2025.
Formed in connection with the IPO through the combination of five industry-leading operating companies, we operate one of the largest auto transportation fleets in North America with an operating fleet with approximately 800 owned assets and employing 825 dedicated employees as of December 31, 2025.
Our customers include nearly all of the global auto manufacturing companies who participate in the North American market.
Thereafter, on August 16, 2024, the Company acquired Auto Transport Group, LC, ( ATG, which was converted to a limited liability company after closing), and on November 1, 2024, the Company acquired Utah Truck Trailer Repair, LLC, ( UTT, which subsequently converted into Proficient Repair Services LLC),a repair facility located at the ATG headquarters terminal in Ogden, Utah.
On April 1, 2025, the Company acquired Brothers Auto Transport, LLC, ( Brothers ), located in Wind Gap, Pennsylvania and on May 27, 2025, the Company acquired PVT Truck Trailer Repair, LLC, ( PVT ) a repair facility located at the Brothers headquarters.
These acquisitions expanded the Company s geographic presence and services offered.
The Combinations and subsequent acquisitions are accounted for as business combinations under ASC 805.
We have consolidated our dispatch software and accounting systems across the Founding Companies and subsequently acquired companies to improve route planning and centralize our accounting and financial reporting activities at our headquarters in Jacksonville, Florida.
REMOVED
As of March 25, 2025, the registrant had 27,069,114 shares of common stock outstanding.
(which converted to Delta Automotive Services, LLC in an F-reorganization on April 29, 2024), doing business as Delta Auto Transport, Inc.
Formed in connection with the IPO through the combination of five industry-leading operating companies, we operate one of the largest auto transportation fleets in North America based upon information obtained from leadership of the Auto Haulers Association of America, utilizing roughly 1,145 auto transport vehicles and trailers on a daily basis, including approximately 845 Company-owned transport vehicles and trailers, and employing 671 dedicated employees as of December 31, 2024.
Our customers include nearly all of the global auto manufacturing companies, including General Motors Company ( General Motors ), Bayerische Motoren Werke Aktiengesellschaft ( BMW ), Stellantis N.V.
The Founding Companies were acquired for approximately $178.5 million in cash and 6,978,191 shares of our common stock (provided, that 541,866 of these shares of common stock were held back and were not issued at the closing of the Combinations to satisfy the indemnification obligations of certain of the Founding Companies for a period of twelve months following the closing of the Company s IPO), using an initial public offering price of $15.00 per share.
Our initial integration efforts after the Combinations focused on consolidating route planning and dispatch software of the Founding Companies, which was completed during the third quarter of fiscal year 2024.
We began integrating and implementing accounting systems across the Founding Companies to enable us to centralize our accounting and financial reporting activities at our headquarters in Jacksonville, Florida.
We anticipate that we will need to upgrade and expand our information technology systems on an ongoing basis as we expand our operations and complete acquisitions.
Segments Our business is organized into two reportable operating segments, Company Drivers and Brokered.
The Company s dedicated service offering devotes the use of Company equipment to specific customers and provides transportation services through long-term contracts.
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